Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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600.0000 Watercraft—Regulation 1594
Annotation 600.0265
(d) "Principal Use" Test
600.0265 Fishing Activities. Fishing activities within the three mile offshore limits of state waters, including the three miles surrounding island territories of this state, do not qualify as being outside the territorial waters of this state regardless of the distance or time it takes to reach these fishing grounds. Thus, a vessel making a trip of 60 miles to fish in waters of island territories of this state is not being used in territorial waters outside this state. The time spent journeying to the island does not qualify as "operational use" outside this state. 2/21/86.